MEDICAL WORKSHEET
You can claim as a deduction the total eligible medical expenses you or your spouse or common-law partner paid for
yourself, your spouse or common-law partner, your or your spouse's or common-law partner's children born in 1997 or
later, as well as other eligible dependants
You can claim eligible medical expenses paid in any 12-month period ending in the current tax year, and not claimed for
the previous tax year.
A list of the most common eligible and ineligible expenses has been attached to this form. A detailed desciption of the
items on this list can be found in the following CRA publications: RC4064 - Medical and Disablity- Related Information
and Folio S1-F1-C1.
PRESCRIPTIONS AND OTHER MEDICAL EXPENSES
Name
Date
Name of Company/pharmacy
Amount
Medical Premiums Paid
Name
Amount
Date
Name of Company/pharmacy
MEDICAL WORKSHEET
If you had to travel at least 40 kilometres one way from your home to obtain medical services, you may be able to claim
the public transportation expenses, or vehicle expense if public transportation is unavailable. To claim these expenses
based on the simplified method, please indicate how many kilometers you travelled one way to obtain medical
services. If you would like to claim this expense based on the detailed method, please write your totals expenses for
each trip below and attach the reciepts to this sheet.
KM travelled/ $
paid
KILOMETERS TRAVELLED FOR MEDICAL PUPOSES
Name
Date
Name of doctor/Purpose of trip
x
0.485
If you had to travel at least 80 kilometres one way from your home to obtain medical services, you may be able to claim
accommodation, meal, and parking expenses in addition to your transportation expenses as medical expenses. To claim
these expenses based on the simplified method, please indicate how many kilometers you travelled and the number of
meals claimed (max 3/day). If you would like to claim this expense based on the detailed method, please indicate how
many kilometers you traveled, record your total expenses for each trip, and attach the reciepts to this sheet.
MEALS INCUREED FOR MEDICAL PURPOSES
Name
Date
Name of doctor/Purpose of trip
To claim transportation and travel expenses, the following conditions must be met:
- substantially equivalent medical services were not available near your home
- you took a reasonably direct travelling route
-it is reasonable, under the circumstances, for you to have travelled to that place for
those medical services.
$ or Meals &
KM
MEDICAL WORKSHEET
You cannot claim medical expenses for which you were reimbursed. If you were reimbursed for any portion of the
expenses listed on the other worksheets you provided please list the reimbursed amounts below. If the medical
expenses included on the other worksheets were recorded net of any reimbursements, then the reimbursements do
not need to be included here.
REIMBURSEMENTS OF MEDICAL EXPENSES
Name
Date
Name of doctor/Purpose of trip
Amount
Which medical expenses are eligible?
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Which medical expenses are eligible?
The cost of any of the following items can be claimed on line 330 or used in the calculation for a
claim on line 331. When you click on any of the medical expenses below, a brief description of the
expense is given along with any certification needed. This list is not exhaustive.
For a more detailed list and additional information of allowable medical expenses, see Income Tax
Folio S1-F1-C1, Medical Expense Tax Credit. To verify if a specific profession is recognized, see
Authorized medical practitioners by province or territory for the purposes of claiming medical
expenses.
Note
The person with the impairment in physical or mental functions may be able to claim some of
the following expenses as a disability supports deduction on line 215. He or she can claim these
expenses on either line 215 or line 330, or split the claim between these two lines as long as the
total of the amounts claimed is not more than the total expenses paid. The person may claim
whichever is better for him or her.
To get a list of topics in alphabetical order, select or type a letter: Select a letter
Go
A
Acoustic coupler
Air conditioner
Air filter, cleaner, or purifier
Altered auditory feedback devices
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Ambulance service
Animals
Artificial eye or limb
Assisted breathing devices
Attendant care expenses
Audible signal devices
B
Baby breathing monitor
Bathroom aids
Bliss symbol boards
Blood coagulation monitors
Bone conduction receiver
Bone marrow transplant
Braces for a limb
Braille note-taker devices
Braille printers, synthetic speech systems, large print-on-screen devices
Breast prosthesis
C
Cancer treatment
Catheters, catheter trays, tubing
Certificates
Chair
Cochlear implant
Computer peripherals
Cosmetic surgery
Crutches
D
Deaf-blind intervening services
Dental services
Dentures and dental implant
Devices or software
Diapers or disposable briefs
Doctor
Driveway access
Drugs and medical devices bought under Health Canada's Special Access Program
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E
Elastic support hose
Electrolysis
Electronic bone healing device
Electronic speech synthesizers
Electrotherapy devices
Environmental control system (computerized or electronic)
Extremity pump
F
Furnace
G
Gluten-free products
Group home
H
Hearing aids
Heart monitoring devices
Hospital bed
Hospitals services
I
Ileostomy and colostomy pads
Infusion pump
Insulin or substitutes
In vitro fertility program
K
Kidney machine
L
Laboratory procedures or services
Large print-on-screen devices
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Laryngeal speaking aids
Laser eye surgery
Lift or transportation equipment
Liver extract injections
M
Medical marijuana or marijuana seeds
Medical services provided by qualified medical practitioners
Medical services provided outside of Canada
Moving expenses
N
Needles and syringes
Note-taking services
Nurse
Nursing home
O
Optical scanners
Organ transplant
Orthodontic work
Orthopaedic shoes, boots, and inserts
Osteogenesis stimulator (inductive coupling)
Oxygen concentrator
Oxygen and oxygen tent
P
Pacemakers
Page turner devices
Personalized therapy plan
Phototherapy equipment
Premiums paid to private health services plans
Pre-natal and post-natal treatments
Prescriptions drugs and medications
Pressure pulse therapy devices
R
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Reading services
Real-time captioning
Rehabilitative therapy
Renovation or construction expenses
Respite care expenses
S
School for persons with an impairment in physical or mental functions
Scooter
Sign-language interpretation services
Spinal brace
Standing devices
T
Talking textbooks
Teletypewriters
Televison closed caption decoders
Tests
Therapy
Training
Travel expenses
Treatment centre
Truss for hernia
Tutoring services
V
Vaccines
Van
Vehicle modification
Vision devices
Visual or vibratory signalling device
Vitamin B12 injections
Voice recognition software
Volume control feature (additional)
W
Walking aids
Water filter, cleaner, or purifier
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Wheelchairs and wheelchair carriers
Whirlpool bath treatments
Wigs
Forms and publications
General Income Tax and Benefit Package for 2014 - Guide, Returns, Schedules
Guide RC4064, Medical and Disability-Related Information
Income Tax Folio S1-F1-C1, Medical Expense Tax Credit
Related topics
Which medical expenses are not eligible?
Date modified:
2015-01-05
29-01-15 4:26 PM
Which medical expenses are not eligible?
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Home / Individuals and families / Tax return / Deductions / Medical expenses
/ Which medical expenses are not eligible?
Which medical expenses are not eligible?
There are a number of expenses that are commonly claimed as medical expenses in error. The
expenses you cannot claim include the following:
athletic or fitness club fees;
birth control devices (non-prescription);
blood pressure monitors;
cosmetic surgery - expenses for purely cosmetic procedures including any related services and
other expenses such as travel, incurred after March 4, 2010, cannot be claimed as medical
expenses. Both surgical and non-surgical procedures purely aimed at enhancing one's
appearance are not eligible. These non-eligible expenses include the following:
liposuction;
hair replacement procedures;
filler injections (for removing wrinkles);
teeth whitening.
An expense, including those identified above, may qualify as a medical expense if it is
necessary for medical or reconstructive purposes, such as surgery to address a deformity
related to a congenital abnormality, a personal injury resulting from an accident or trauma, or a
disfiguring disease.
diaper services;
health plan premiums paid by an employer and not included in your income;
health programs;
organic food;
over-the-counter medications, vitamins, and supplements, even if prescribed by a medical
practitioner;
personal response systems such as Lifeline and Health Line Services;
the following provincial and territorial plans:
Alberta Health Care Insurance Plan
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Manitoba Health Plan
Medical Services Plan of British Columbia
New Brunswick Medicare Division of Provincial Department of Health
Newfoundland Medical Care Plan
Northwest Territories Health Insurance Services Agency of Territorial Government
Nova Scotia Medical Services Insurance
Ontario Health Insurance Plan
Prince Edward Island Health Services Payment Plan
Quebec Health Insurance Board (including payments made to the Health Services Fund)
Saskatchewan Medical Care Insurance Plan
Yukon Territorial Insurance Commission; or
travel expenses for which you can get reimbursed.
Forms and publications
General Income Tax and Benefit Package for 2014 - Guide, Returns, Schedules
Guide RC4064, Medical and Disability-Related Information
Income Tax Folio S1-F1-C1, Medical Expense Tax Credit
Related topics
Which medical expenses are eligible?
Date modified:
2015-01-05
29-01-15 4:27 PM